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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Omission of section 271BB removes that penal provision from the Income tax Act under the Finance Act amendment.</h1> The Finance Act, 2025 expressly omits Section 271BB from the Income tax Act, removing that provision from the statute and altering the statutory corpus of enforceable tax provisions.

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